M电气公司资金管理内部控制优化研究

发布时间：2018-01-01 16:01

本文关键词：M电气公司资金管理内部控制优化研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：资金循环贯穿于企业经营活动的全过程，资金管理内部控制制度的合理设计和执行是企业正常运转的基本条件，同时也是企业生存与发展的基础。为了加强和规范企业内部控制，2011年，68家境内外同时上市公司和216家内控规范试点公司开始强制实施企业内部控制规范体系。2012年，财政部和证监会联合发布公告，将内部控制规范体系强制实施范围进一步扩大到主板国有控股上市公司，M电气公司也被纳入其中。作为机械制造行业的典型企业，其资金管理内部控制环节较为薄弱，在研发和采购环节，资金流量大、风险高，在某些子流程存在设计层面或执行层面的缺陷，这些都是急需解决的问题。本文在借鉴与吸收已有资金管理内部控制研究成果的基础上，运用资金管理内部控制相关理论，以M公司为案例背景，重点分析了M公司资金管理内部控制的现状及整体层面和业务层面问题。分析结果显示，，目前M公司的资金管理内部控制整体层面存在五个方面问题：控制环境薄弱、风险意识不强、控制活动设计和执行不够完整、信息沟通不畅、内部监督不到位。业务层面主要存在四个方面的问题：一是紧急资金用款申请控制不存在；二是已有的控制缺乏必要完整的规章制度进行规范；三是已有控制在执行中不够完整准确；四是已有的控制缺乏完整准确的控制证据。在此基础上，本文参考《企业内部控制基本规范》、《企业内部控制应用指引第6号资金活动》等文件及财政部对企业内部控制基本规范关于资金控制的解释，结合M公司的实际情况，运用内部控制五要素理论，对M公司资金管理内部控制进行分析，并提出公司资金管理内部控制设计层面和执行层面优化的具体措施。
[Abstract]:The whole process of capital circulation throughout the business activities, the reasonable design and implementation of internal control system of fund management is the basic condition for the normal operation of the enterprise, but also the basis for enterprise survival and development. In order to strengthen and standardize the internal control of enterprises, in 2011, 68 domestic and overseas listed companies and 216 pilot companies began to force the internal norm the implementation of enterprise internal control standard system.2012, the Ministry of Finance and the Securities Regulatory Commission jointly issued a notice, the internal control standard system enforced to further expand the scope of the board of state-owned listed companies, M electrical company was also included. As a typical enterprise in machinery manufacturing industry, the management of internal control weak links in the development and the procurement of large capital flow, high risk, defects in some sub process design level or executive level, these are urgent Problem.
Based on the reference and absorption of the existing capital management internal control on the basis of research results, using the related theory of internal control of fund management, taking M company as the case background, focuses on the analysis of the financial management of M company's internal control situation and the overall level and operational level. The analysis results show that the M company's capital management overall internal control level there are five aspects: weak control environment, risk awareness is not strong, the design and implementation of control activities is not complete, poor communication, internal oversight is not in place. The business level mainly has four aspects: one is the emergency funding control does not exist; two is the lack of complete control the rules and regulations to regulate; three is the existing control in the implementation is not complete and accurate; the four is the lack of complete and accurate control control evidence.
On this basis, the basic norms of enterprise internal control reference < >, < the application guidelines for enterprise internal control No. sixth fund activity > such documents and the Ministry of Finance on the basic norms of internal control on capital control interpretation, combining the actual situation of M company, using the internal control theory of five factors, M fund management company internal control the analysis, and put forward the capital management of the internal control design level and implementation level optimization measures.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.6

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